Expenditure-Tax Act, 1987

7. Form of appeal to the Commissioner (Appeals)

(1) An appeal under section 22 of the Act to the Commissioner (Appeals) shall be made in Form No. 5 and shall be verified in the manner indicated therein.

(2) The form of appeal prescribed by sub-rule (1), the grounds of appeal and the verification appended thereto shall be signed,-

(a) in the case of an individual, by the individual himself; where the individual is absent from India, by the individual concerned or by some person duly authorized by him in this behalf; and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf ;

(b) in the case of a Hindu undivided family, by the karta, and where the karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;

(c) in the case of a company, by the managing director thereof, or where for any unavoidable reason such managing director is not able to sign and verify the return, or where there is no managing director, by any director thereof or where in the case of a non-resident, the assessment has been, made on any person who has been treated as his agent under section 163 of the Income-tax Act as applied to expenditure-tax under section 24 of the Act, by such person ;

(d) in the case of a firm, by the managing partner thereof, or where for any unavoidable reason such managing partner is not able to sign and verify the return, or where there is no managing partner as such, by any partner thereof, not being a minor ;

(e) in the case of a local authority, by the principal officer thereof ;

(f) in the case of any other association, by any member of the association or the principal officer thereof; or

(g) in the case of any other person, by that person or by some person competent to act on his behalf.]

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